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Accounting for varieties of capitalism: The case against a single set of global accounting standards

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Cited by:

  1. Müller, Julian, 2014. "An accounting revolution? The financialisation of standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 539-557.
  2. Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
  3. Ann Jorissen & Ronita Ram & Pedro Moraya Barros, 2022. "Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 3021-3065, June.
  4. Ramirez, Carlos & Zicari, Adrián, 2024. "Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  5. Rutherford, Brian A., 2013. "A genre-theoretic approach to financial reporting research," The British Accounting Review, Elsevier, vol. 45(4), pages 297-310.
  6. Manuel Castelo Branco & Catarina Delgado & Carla Marques, 2018. "How do sustainability reports from the Nordic and the Mediterranean European countries compare," Review of Managerial Science, Springer, vol. 12(4), pages 917-936, October.
  7. Saori Matsubara & Takahiro Endo, 2016. "The Role of Local Accounting Standard Setters in Institutional Complexity: 'Explosion' of Local Standards in Japan," Discussion Paper Series DP2016-35, Research Institute for Economics & Business Administration, Kobe University.
  8. Gregory Waymire & Sudipta Basu, 2011. "Economic crisis and accounting evolution," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 207-232, August.
  9. Melik Ertugrul & Ali Coskun, 2019. "DoesS Recycling Contribute To Accounting Quality," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 33(2), pages 1-18.
  10. Vera Cherepanova, 2017. "A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(2), pages 78-87, June.
  11. Allan Hodgson & Mark Russell, 2014. "Comprehending Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 24(2), pages 100-110, June.
  12. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
  13. Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  14. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
  15. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
  16. Sauerbronn, Fernanda Filgueiras & Ayres, Rosângela Mesquisa & da Silva, Cleia Maria & Lourenço, Rosenery Loureiro, 2024. "Decolonial studies in accounting? Emerging contributions from Latin America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  17. Esther Pittroff, 2021. "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 379-396, June.
  18. Macve Richard, 2013. "“Trading Places”: A UK (and IFRS) Comment," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 27-40, April.
  19. Giner Inchausti, Begoña, 2014. "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 143-152.
  20. Nölke Andreas, 2013. "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 69-76, January.
  21. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
  22. Anthony D. Miller & David Oldroyd, 2018. "An Economics Perspective on Financial Reporting Objectives," Australian Accounting Review, CPA Australia, vol. 28(1), pages 104-108, March.
  23. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
  24. Inesa IACOB, 2014. "Fair-Value Accounting – Between Innovation And Need," THE YEARBOOK OF THE "GH. ZANE" INSTITUTE OF ECONOMIC RESEARCHES, Gheorghe Zane Institute for Economic and Social Research ( from THE ROMANIAN ACADEMY, JASSY BRANCH), vol. 23(1), pages 91-98.
  25. M. Nur A. Birton, 2022. "Maslaha-Based Value-Added Statement," GATR Journals afr217, Global Academy of Training and Research (GATR) Enterprise.
  26. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
  27. Oldroyd, David & Tyson, Thomas N. & Fleischman, Richard K., 2015. "American ideology, socialism and financial accounting theory: A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 209-218.
  28. Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková, 2013. "The Corporate Governance Debate on Professional Ethics in the Accounting Profession," Central European Business Review, Prague University of Economics and Business, vol. 2013(3), pages 30-35.
  29. da Silva, Ricardo Luiz Menezes & Nardi, Paula Carolina Ciampaglia, 2017. "Full adoption of IFRSs in Brazil: Earnings quality and the cost of equity capital," Research in International Business and Finance, Elsevier, vol. 42(C), pages 1057-1073.
  30. Tyson, Thomas N. & Oldroyd, David & Fleischman, Richard K., 2013. "Was America born capitalist? A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 379-396.
  31. Joseph P.H. Fan & Feng Guan & Zengquan Li & Yong George Yang, 2014. "Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 831-866, September.
  32. Christoph Kuhner & Christoph Pelger, 2015. "On the Relationship of Stewardship and Valuation—An Analytical Viewpoint," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 379-411, September.
  33. Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.
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